35 Miss. Code R. § 4-04-08-303
Current through June 25, 2024
Similar contracts for a noncommercial structure, in any amount, are also taxable on the full installed sales price, to include labor and materials, of the job at the regular retail rate of tax. Such noncommercial contracts do not qualify for the reduced rate of contractor's tax provided by Miss. Code Ann. Section 27-65-21. No sales tax is due when sold for resale to and installed for another dealer in such property.
35 Miss. Code. R. § 4-04-08-303